This program focuses on small, closely held private corporations and partnerships, in which one, some or all of the principals want to end the business relationship. Our panellist discusses a number of practical alternatives, in the absences of an existing buy-sell agreement among the principals. This program includes a variety of techniques and tips for preserving and maximizing value for the principals, and for dealing with often-existing anger and distrust among the principals. This program was initially presented on September 30, 2014.